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Clarity Hardware is thinking of expanding his hardware business. Henry, the owner, wants to know what is required for him to import products from the United States. Currently, Henry is only buying from Canadian suppliers. Henry has done his research and realizes that if he buys products from the United States, he will pay a lot less for the product and the variety of items is on a larger scale. As Clarity Hardware has never imported from the United States, outline the procedures that Henry must follow to register with Canada Border Services Agency (CBSA), as an Importer of Record into Canada.
Question 1. What is Clarity Hardware's responsibility with Canada Revenue Agency (CRA)?
Question 2. What are the requirements to be an Importer of Record into Canada?
Question 3. What is Clarity Hardware's responsibility with Canada Border Service Agency (CBSA)?
Question 4. Does Clarity's Hardware have to be a Customs Certified Specialist (CCS)? And Define CCS?
Question 5. What responsibilities does an importer have regarding: A. Customs Act (C.A.)? B. Customs Tariff (C.T.)? C. Excise Tax Act (E.T.A.)?
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